I like the Esoteric DV50s better than the K-3, and it is a DVD/SACD multiple channel player. This Esoteric is going surpass about 99% of all CD and SACD players, hands down and you might find one under two grand.
The only problem i have with multiple channel for surround format is the speakers should be forward and spread wider than the main channels, not like a DVD.
Accuphase is the best SACD stereo I have heard, and if you do not care for other than stereo, then that is going o be the best one I know to buy.
I have the Oppo 105D and it is a super good Blu-ray player and I can see why some say it is all you need for all formats. Well, it is not as good on pure music as either the Esoteric, or Accuphase, but for many good enough. Nevertheless, the Oppo is a value at $1299 new, just about the best value out there.
McCormack UDP-1 will top the Oppo in two channel mode, with the plain RCA output with good interconnects. It will not best it with multiple channels, nor as a DVD player, I think Steve made this to be mainly a super good CD/SACD stereo player. It is softer than the Esoteric, not as detailed, but a bit more liquid.
The question is do you want the best SACD player? If so, go with Accuphase, if you can afford it?
